Company NunibLr: N1031738
chai.ity Numbei": N1107011
ChJi"ity Nuinbei.: XR 43980
Coniniunity Actioii foi. Loclllly Maiiagliig Stiess
(A Lompuny limitL,d by guarantLse)
Accounts
for tlie yeur ended 31 Deceiiiber 2024

Comniuiiity Actioii for Locally Maiiaging Stress
(A coiiipaiiy lijiiited by guai'ai)tee}
Contents
Page
Infoi'iiiation
Dii'ecloi'% Repoi't
liidependent Examiner's Report
Sialenieiit of f4iiiaiicial Aclivilies
Balance Slieet
Nc)les lo tlie accoiinls
9-16

Comiiiuiiity Action for Locally Mai)agiiig Stress
(A coi)Ipaiiy liiiiited by guaraiitee)
Iiitorniation
Compaiiy No:
N1031738
Cliai'ity No:
NIC107011
XR 43980
DirLILtors
Nikki Yau
Ted Clirley
Yvonne Barr
Irie Browii
Deiek Mooi'e
Curoline McGlincliey
Susan McLaughlin
Elaine Sarah Power
Sandra Sweeney
Siepheii Mccaiiii
Appointed 18tli Jiiiie 20?4
Appointed 16th Jliiie ?0?4
AppoiiiLed l ()tli Julie 20?4
Re4igned 31.%t October ?024
Resigned 28ih May 2025
Resigned 31st October 2024
Resigned 31 st Ociobei. ?024
Appointed 30Lli Jiiiie 20?5
Accountants
McGroarty Mccaffeiiy & Company Ltd
Accouiitants & Tax Consultants
2 Carlisle Terrace
DeiTy
BT48 6JX
Registered office
8 Ci"ÉLWtoid Squal
Dcrry
DeLry
BT48 7HR
Bai)kers
Bunk ot li'elaiid
27 Culiiioi'e Ro&id
Dcrry
BT48 8JB
Solicitoi's
Caldwell & Robinson
10-12 Aitillery Sti-eet
Derry
BT48 6RG
Page I

Comillunity Actioii for Locally Mai)aging Stress
(A coinpany liiiiited by guarantee)
Report to the Directors for the yeAr elided 31 Deceiiiber 2024
The diiectors pi'esent theii. Lepoi't and the financial statements foi. the ye(ir ended 11 Dec¢inbei- 2024. The dii'eLIoi'8
of Community Action for Locally Managing Stress foi. the purposes of conipany law and who sei'ved dui-ing Ihe
year aiid up lo tlie dale of this repoi't are set oli( on page l .
Our Ainis and Ob.lectives
Pur
nd Aiiii.
The iiiuin ai'ea of cliarilable aclivily IS the presei'v<ilion and protection of the health of Lhe people in ilie Noi'ili
Wesi of Irelaiid wlio buffer froni sti'ess generally as well as tliose affected directly or indirecily by violeiice arid IL)
dvaiice the educatioii of Ilie public in and about the causc of .qlress (ind its n)anagement wiihiii the coiiiinuiiity, by
aiid 111 particular, associatiiig ihe statiitory aiiihorities, commiiiiity aiid voliiiitary orgaiiisatioiis aiid the iiihabiltlllls
in a coiiiiiion el:toi'l to iiiipi'ove hLalth educatioii and through the pi'ovisioii ol. SOCiLiI sLrvices, educutioiial and
i'ecrealioiiul tucilities and practical &lSSiStance with the object ot iinprovingy tlie conditlolls Ot liti t'oi. IIIL %LiicI
inlilibiiants.
Tlie Focus of our Work
CALMS tirsL caine iogethei. iii Den-ylLoiidoiiden-y cily iowai-d% the ei)d ot 1994. It eiiiei-ged .Is a ceiiiaiive
i-esponse 10 a cleai'ly telt need toi- sti'uctui-ed and etteclive assistance and suppoi-t toi. people suttei'iiig tS'01i1 sii-es
(ind sti-ess-related illnesses. Dui'ing ihe 1990s, CALMS expended and byi'ew (i% il neutral (in Nl lei'iiis) orgJiini%alion
wliicli lielps groups <ind individuals cope dnd man¢ige slr¢s.s, CALMS is now based in its own dedio¢ilLd pi-Liiii%c
in ilie Derry/Londondei'ry city cenli'e.
Siaff Lllong with voliinteers and sessional workers develop and deliver a range of services. Thos¢ sei-vices incllide,
Coiiiisel liiig, CB T Therapy, Complementary Treciliii¢iits, Stress Maiiagemeiit Pi'ogr¥1nimes, Pei'soiial Developiiieiii
Pi'ogi-¢llllliiCS, Voliiiiieei'iiig oppoi'tunities, includiiig pathways to eiiiployn)eiit, SociiLI Tliei'&lPy Olltiiig% 1& lid
Welt'dl'L Riglit%.
FiiiunLlal ReviLIW
Pi'inci
al Fuiidin
SOLII'C
The kLy t'uiidei's ot CALMS iiiclude V.S.S. WHSCT, Quayside Medic¢il Practice, CFNIIDOH aiid Jobstcll'l.
Structure, Goveri)aJicc and Management
Governin
Liinent
The oi'gaiiisation 1% collipÉiny limited by guaraiitee, witli cliaritable 8tatus. The entity wlls fornied c)1i 5tli
Deceiiibei. 1996. Tlie compaiiy ivas estkLblished uiidei- Menioi'diidum & Ai-ticles of AS%OCiiltioii which OLIII ii)Ld ilie
Ii'e<l Ot bcnetit Jnd the objects of tlie chai-iiable orodni%atioi).
Page 2

Coiijiiiunity Action for LoLally Maijaging Stress
(A compaiiy liniited by guarantee)
Report to tlie Direetors for tlie year elided 31 Deceniber 2024
.conlinued
Reci'uiiiiieiil and A
oiiicnient of tlie Boai'd of Director
The dii'eciors of the coinpany are also charily trustees for the puiyoses of charity law kind Liiider the coinpany,
Articles are known as niembers ot the Board. Under the i'LquiiEnients of the Meinoraiiduiii diid Ai'ticle4 ot
Associ&ltioii, one third ot tlie menibeis ot tlie Board must stund toi. re.election at tlie Annulil GLneriil Meeting.
Mem
ei's Induciion
nd Ti'i& iiiin
Boiird iiieiiibers al'e already taniiliai. with rhe woi'k of CALMS and new ii)eiiibei'8 are iiivited 10 ti11lliliai.i4e
Iliemselves witli tl)e cli¥irity and the conlexi within whicli it operates.
iulinns ofili
Boai'd
The 111llin obligalioii of the Boai-d is to develop (2nd ovei'see Ilie implemeiitation of policy 1¢ lid to ensLire IIiiL I
sLrLiCtllres and mciiiagemeiit complies with legal reqiiirementq aiid good govei-1l<iiice practice. The Bo
ll-d nieels kic
le<lSt 4 liines a year iind repoi-i% on pa81 developiiient aiid future plans al-e pi'esented.
Ini.sational Structure
Tlic oi'ganisation stnictui'e consists of 6 directors and the tradilional business skills, along with sLI'vice u4ei's,
cominuiiiLy aiid voliiiiLaiy groiips al'e well i'epresei)ted oli the Board of Dii'ectoi's.
Risk Man¢1
enient
Tlie Bo4ird Loiiduct u reg7ulur review ot Iiiujor ri8k8 to whicli Ilic cliarity is cxpo%ed &ind upd&lC.S tIIi.4 I'cvicw
annually. A fundraising strategy has been developed olong with tlie establishment of three social eiiterprises Lc)
allow foi. ullernative funcliiig Inethods foi. the chai'ity's activities. Tntei'nal Lontrol risk's are Ininiinised by IliL
imi)lementation of comprehensive pi'ocediii'es for the allthoiisation of ic11 ti'ansactions and projecis,
Page 3

Coiiii)iui)ity ALtioi) foi. LoL4illy Ii q<lll&llT jiia Strcss
(A coii)l)<iiiy lii)iited by LFuJraiitee)
Report to tlie Directors for tl)e year ei)ded 31 Decei)Iber 2024
,c()IIIiiiLied
RLS1)oiisiI)ilitics of IIIL. Boai'd of Dli'ectul'b
Iii Liddilioii to tliL I'espoii.%i bi lilies oulliiiecl Libove the Bo<ll'd will piypiii'e I IliilllCic21 %lLlteine1i15 toi. e£1ch tlllclllL1411
year wh icli givL d t'ill I. (Liid ti'ue view ot the %Ldte ot Llttairs ot tliL ch&ql'il&2ble conipany dt tlie bLIIL21ice .slieel date
lind ot, ils iiicoiiiinby iesuLlI'ces diid applicuiion ut re.%oui'ce.%, including inconlL und expendilui'e toi. Ilie t'llldllCi611
ycJi', Iii prLpui'ingF tlio4c t'i nuiiciul siiilLiiiL'iit.4, Ilic Boai'd should t'ollow bLsl pi'aLIiLL und..
4eleLI SLlI lablc atiL()Iiiiliiig policies and api)ly Ilieiii consi.slenily.
ob.%LI'lIL Ilie iiieiliod.s aiid pi'iiiciplL.S i li Ilie ChLlI'itie4 SORP 201 L) {fRS I O?).
Iiiak'L .judiFeiiient.4 Liiid esti1llEiCLS tli<il Iii'e i'ed%uiiuble &ind PL'udent¥ siiid pi'epai'e tinancial SCsltei)ient% ()ii tlie &?oiii
LunLLI'ii ba,si.s unlL%% It 1.5 1101 appi'OPL'i&ile to ¢1S.%lllllC thut tlic Loinpany will coiilinuL' on tlidl b<lSiS.
slale wlielliei. ai)i)licablc UK ALL()Iiiiliiig StJndJi'dq liave been followed, subject lo uny Indlei'ial deptii'lLlI'es
di4Lln4ed ic lid exi)Ic1iiied lil 11)e fiiic1llLiLI1 .%1iL leiiieiil.%.
i)I'ei?&ll'e ilie tlll<inciK11 slcilL111Liils on Ilie &roinLy coiicei'ii bJ.si.% unle.ss il ]% illLIPPI'OI'iiiie 10 Li%suine Il)L LOIIII)clli! iiij | |
coniiiiLl¢ iii bu.%iiie.%%.
TIIL cli I'LLII)1'5 afL I'L'SI)on4iblL l oi. nicli nl&iin i nb l)roi)Ll'
IcLounli ng i-ecoi'ds whicli di.sclose wi Ili I'eLlS(In41blL acoui'aLy
ill LIIiy li iiie Ilie fiii&lllCiLiI p().si li()ii ()f tlie cliilrity aiid eiiables Iliein Io CliSLlI'L Iliut the finaiicial .8lL11eiiieiils Loiiii)ly
viili ihe CoiiiiJ&illiCS ALI ?006, Tlic dii'cctoi'% al'e ¢ilqo I'espniisible foi. .%afegiiai'dii)g Ihc asset.4 c)f the cli2& l'ily 411ld
lieiice foi. takii)g I'e&l%OIILible 8lep.4 foi. ilie pi'eveiiLioii &iiid detcctioii of fralid diid othei. iri'egiilsll'ilics.
'I'IIi% I'LPOI'I 1% pi'LI)&ll'C(l in ilCCOI'd&iiice witli Ilie .s1)eci&il pi'i)vi,%iui)% ot piii't L.$ ot Ilie Coiiii)LLnie% Act 2006 1'el&ili iigi lu
lii<ill LL)IIIPLIIIiCS &iiid in iiccorduncc willi SORP 2019 (FRS102).
Tlii% rei)oi'l wa.s ai)i)I'()veil Liiicl LILiili¢Ji'ised fui. iSSLie by Il)e BoLlI'cI oli 17 Jiily 20?5 und sigiiecl oli ils behLilf by.
Dii•Lbttoi'
i ikki Yii
DireLtar
TL'd Cui'lLy
P&2ge 4

Coniiiiuiiity Actioii for Localls, Maiiaging Stress
(A coiiipaiiy liiiiitL'd by guaraiitLe)
Independent Examiiier's Report 011 tlie unaudited finaiieial st2tenients to tlie director5 or
Destined Ltd
We repoi't on the ÉiLCL)unis of Ihe charity foi. the year cnded 31 Dcceinber 2024.
Re.spective respoiisibilities of chai ity coii)iiiittee meiiibers aiid exoiniiiei.
A% Ilie chdl'ily's directoi's you ale responsible toi. the pi'epardcion ot the accounts in ilCCOI'ddnce with Ilie
Lequirenieiits ot the Comp¢iiiies Act 2006. Hkiviiig $￿tisfied ouiselves that tlie clidl'ity is Iiot subject to audil
under company Idw, und is eligible tol independent exdniiii4ition, it is our responsibility 10:
exainiiie tlie ULLOLlllts uncler Section 65 of the Chkirities ALt:
fol low LIIC 5)rcJccdLlI'es laid down iii the generlL l Dii'ection% given by tlie Commi5%ion iiiider Scctinn 65(L)) Ib)
of the Clidritie% Act;
%tdte whetlier Pdl'ticular iiiattei'8 have come to oui. atteiition.
Busis of IndependL'nt exuniiner's i'eport
We have exainined your Lharity aLLountS ils I'equired undei. Section 65 of the Cliarities ALL and ()ui'
ex%iiniii£iliOII W<lS Laii-iecl oiic iii accoi-dance With (he genei'al dii'ectioiis giveii by the Charity Coiniiii%sioii I'oi.
Norllierii Ireland linder Seciioii 65 (9)(b) of Llie Cliai-ities Act.
Tlie ex
¢iniiiiation iiicliided a i'eview of tlie dccouiiliiig recoi'ds kept by the clidi'ity aiid a conipill'i%01I ol. Ilie
dccouills pi-eseiited wilh those i-ecoi'ds. It (ilbo iiicluded consideration of dlly unusuul iteiiis oi. disclo%ui'e.4 iii Ili¢
accouiit%, aiid .%eekiiig explaiiatioii Irom you as cliarity direclois ¢onceLI)ing any sucli iiiattei's.
Our I'olc is li) slate wlieihei. any Imalerial Imatters have coine to our alLention giving us cause lo b¢1 ieve..
l .Tliat acL'ouiiLi ng I'ecoi'ds wei'¢ iiot kept in liccordance wilh Section 386 of the Coinpanies ACL 2006.
2.Tliai Ilie accoLints do iiot 1$ ccord witli tliose 4lCCOUlltiiig recoi'ds.
3,Th&lt the iiccoiiiils do iiot comply witli the dccouiiting i'equirenient5 of sectioii 196 of tlie Conipliiiies Aci ?OOC)
Liiid witli the nietliods uiid principle& of the Cliai'itie.4 Statenient of Reconiniended Practice applic<ible lo
cliÉLI'ilie% p1'ep￿rIng tlieir uccouiits in accordance with the Financial Repoi'ting Stiindurd iipplicuble in tlie UK
and RepubliG ot Ireland,
4.TliaL Lhere 18 fui'Lhei' infoi'ination iieeded for a proper uiidei'standing of tlie uccoiinls LO be reuL.hed.
IiidL'pLJiidL'lIt Ei XlliiiiiiLI s StlltLhniciit
We cali coiifirni we dl'e qU¢ilified to undei'ciike the examiiidtion and ¢ll'e regulated kLnd d nieniber ot Lli¢il'lei'ed
Accoiiiilaiits Ireland, wliich is one ot the listed bodies.
We liave con)pleted our exainination and Iiave no concerns in respeci of the ni¢iiiers 1 4 IL8ted abovc and, in
LoniicLlion witli Ihe following Directions ot che ChLirity Comii]ission Norihcrn Ireland., we have tounLI no
In4ilLei's ihaL reqiiii'e di'awiiig lo youi. altenlion.
McGI'oarLy ML'Cafferty & Conipany
Accouiit211ts & TqL x Consultants
2 Carlislc Terrace
Derry
IIT48 6J.X
Date: 17 July 2025
iillited
Page 5

Coiniiiunity Actioii for Locally Mai)agii)g Stress
(A coinpaiiy liiiiited by guaraiitee)
Stateinent of Finalicial Activities
ror the yeai. ended 31 De¢embLbr 2024
Unrestricted
ri uiids
Restricted
ri ui)ds
2024
2023
II)COllJLi aiid Expeiiditure
Ii)L'oiiiliig RL¥sourLLSS
Graiil% & Siindry Incoine
Total Iiicoiiiiijg Resources
70,861
297.884
368,745
366,6?8
70,861
297,884
368,745
3()6,()214
Resoui'Les Expended
Charildble activities
70,086
288,6?8
358,714
349,3L)8
Total Resoui'ces Ei xpeiided
70,086
288,6?8
358,714
34L),3C)8
Net Iiiconiing l (Outgoing) Resources 13.
775
9.256
10,031
L7,230
Balaiice% brouglit forward l Jaiiuary 2024
20,526
66,131
86.657
69,4?7
Bul&iiices C&ifLLcd forwilld 31 Decenibei 2024
21,301
75,387
96,688
86,()57
The above aiiiounL8 I'eldte to continuing operdtioiis of the company.
The ioinpany has iio recognised gains and losses other than those included in the results Klbovc and thei'ct'ore
iio sepai'ale 8tateineiit of total recogiiised gains and losses has been piesented. There is no difference betweeii
Ilie nel i nLoiiiiiig resoui'ces for (he year 8tated above and Lheii. hislol'ical co.st equivalents.
Page 6

Coini)iuni(y Action for Locally Maiiagiiig Stress
(A coiiipaiiy liniited by guaraiitee)
B2laiice slieet
s at 31 Deceinber 2024
2024
2023
Notes
ri ixed assets
'I'angible
282,422
101,146
CurrLnt ussets
Debioi's
Cash ai bank aiid iii hand
5,798
21,511
3,972
4?,730
4CI,70?
Curreiit Ilabilities
Bank louns and overdrafts
Oiher ci'edilors
Accrui11s
8,208
28.765
3,587
29,000
27.375
3,900
40.560
60.275
Net current liabililies
(13,251)
(13,573)
Total assets less currLIIt
liabllities
269,171
287,573
Lcjiig-iei'ni I12L bilities
NL>t assets
10
(172,483)
{200,C) I C))
96,688
8(),().f 7
RL'servL's (note 13)
Unreslricled
Resti'icied
21.301
75,387
20,526
66,131
96,Ci88
14(),(157
Page 7

CoTiiiiiiiiiit}' Ilctini) for Locally M42iiagiiig Stress
{A coii)paii}' liiiiited by guii"aiitL'L')
(LuiitillUL'd)
Iii &ll)Pl'oviiig? Iliese fii)UllLiLiI slateimenlq as direLlui's ()r the Loiiipany we liLrcby LL)n fii'iii..
The COliiP&llly WLIS eiiliiled 10 cxenipiioii fi'oni &ludii uiidcr .4477 of Llie ConipJii ie.s Aci ?UU6 1.elaliii&y 10 .¥n)¢ill
TIIL IllLiiibLI'% IidvL not ILqUlI'C(I IliL CUIIIPiilly lo obiaiii ali auilil in dccor(Idncc iviili %Lcliuii 476 01. Ilic
C()Ini)aiiie.s ALI 2006.
Tlie dii'eclr)1'5 2& ckiiowledge tlieii. I'espoiibibi lilie% I'oi. coiiii)lyiiig with tlie I'eqiiii'emeTils of tlie Coiiipaii ILS Aci
?(){)() Iviili I'L.%PLcI 10 LlCCOUlltiiig I'ccoi'(ls Lliid pi'epLII'LILioii of 4lCCOUlIts.
'riiese ¢lCCOUlit,% liave beeli pi'epai'ed iii uccoi'dJiice will) Ilie pi'ovi%ioii% &ipplicable to .%iiidll COliiP&iiiie4 .4ubjecl lo
Ilie 41ii.lll coiiii)sillics le￿111]e iii &lCCOI'dLince witli Cliai'ilie.s SORP (FRS L 02).
Tlie I'l Il<lllL lill slÉLleiiieiil8 ivei'e ai)pi'oved uiid GILiilioi-i%cLI Iui. i5siie by ilie Boill'd L)n 17 JLily ?0?5 UllLI .SiSTIIL(I oli
11.4 bLI1411 f by;
DirLLt()r
Nikki Y.,
DireLtor
Ted Cui'lc'y
17 ,July 21125
Date . 17 July 2025
IIL'&iisti'iitioii iiuiiiber.. N1043861
Page 8

Coiiiiiiunity Action for Locally Maiiaging Stress
(A coiiipany liiijited by guaraiitee)
Notes to tlie accounts
for thc year L'nded 31 DL'ceinbL'r 2024
Accountiiig pollclcs
The charity 1?> a privaie liniiLed compaiiy by guaraiitee, I'egistered iii Northeim Irel<iiid &iiid <1 I'egi4lLI'ed
charily iii Noi'iliei'ii Ii'elaiid. The address of the regi.8tered office is 8 Ci'awfoi'd Squ¢lll'e, Dei'i'y, BT48
7HR.
1.1. ALCOUllting Lunvention
Tlie significant uccounting policies applied in the prepai'alion of these financial sLuteinent5 are sel OUL
below. These policies have been consistently applied to all yeai's prescnted Linless otliei'wise siuled.
The cli¢ii'ity coiis'tiiules li public beiiefic eiitiiy as detiiied by FRS 102. Tlie fin&lllCi&il stblteniLllt% 11ave
been prep¢ll'ed in accoi'dance witli Accounting 6ind Repoi'ting by Ch411'ities'. Sluieineiil Ot RLC051111ieiided
Pi'dctice ¢ipplicuble to churities prepariiig theiL accounis in accoi'd<iiice witli tlie Fiiiancial Repoi'li1i8
Stundard applicablc in thc UK and Republic of Ireland Charities SORP 2019 (FRS102) and Ilie
CoiMpanies Act 2006.
Tlie fiilLIIICi4114llL temeiiis are prcpai-ed oli a goiiig coiicei-ii bisis uiider tlie lii.stOl'iCcil cost coiiVLlItioii,
moditied to ii)cluded certaiii itenis dt f1ii' value. The fiiianciiil stalement5 1ll-L preseiiled iii 51ei'ljiiiF
vliich is ilie tuiiclioiial cui-rency of the ch(il-ity.
1.2. 1liLoinlng resources
All inLoining I'esoui-ces are inLluded in Lhe stateimcnt of financial autivities when ihe Lhai-ily is eiiliiled IL)
the incoinc and the amouiil can be qiianlified with i-edsonable acciii'acy. The followiiig specific pi)IiLies
Ii'e applied to pai'ticiilar categorie.s of inconie:
Voluiiliii'y iiiconie is I'eceived by way of griiiits, doiiatiolls diid gifi% und iiicluded iii fLIII iii tlie
.%lalciiieiit ol: tiniincial ucliviliel when iEceivable. Gi'iiiits wlierc eiilitlemenl 1% not conditiolldl oli tlie
delively ot a specitic peit'olinunce by the cliurity, iiie I'ecogiiised wlien tlie cliui'ity bccoiiie
unconditionally entLtled to ilic grant.
DonaLed sei'vices and facilities al'e included at the valiie to the cliarity where tliis CLili be qualiti fied. Tlie
value of services provided by voliinteers has not been included.
Gitts donated foi. IEsale al'e included as iiiconiiiig resoLlI'ces wiiliii1 6iclivilics foi. geiiei £ltiiig I'uiids wliLn
Iliey are bold.
1.3. Rcsources exi)eiided
Expeiiditure is reLognised on an aLLrual basis ¢iS a liability is incurred. Expenditure LIILludes any V AT
which cannot be fiilly i'ecovered, and is reported as pai'l of the expeiidituir to whiLh it relaLes.
CharilLible cxpenditui'e compi'ises tho%e co.%ts incun'ed by Ihe charity in the delivery of its aclivilie8 aiid
services foi. its beneficiai'ies. It includes boih costs tliat Cl1 n be allocated direcily to sucli aciivities and
Iho4e Costs of dli iiidirecl iialui'e necessdry to Support tlieni.
Page 9

Coniiiiunily Action for Locally Maiiagiiig Stress
(A coi)Ipai)y liiiiited by guarai)tee)
Notes to tlie aLcounts
ror the year ended 31 Deceinb¢)r 2024
1.4. Tanglblc. flxed ussets and depreLiation
Tcingible fixeLI assels are sliited at cost Icss depreciation.
Deprecislli0l1 is pi'ovided cil l'ates calculi& led to write off tlie cosi 01. V&iluatioii less re8idu.I1 V2& lue of e&ich
asset ovei. its expected useful life, a% follow.q:
L<ind 4ind buildings
Ottice Equipment
FixLures & Fittings
4% Straight Line
33.3% Siraight Line
25Q/o Straight Line
1.5. Del)toi's & Lreditors
Debioi'% diid ci'edilOI'.s with iio slated iiitei'eqt l'ate and I'eceivable oi. paylible wiiliiii oiie yeiif ill'e
recorded dt triin%dClion pi'ice. Any10s.ses ai'i%ing froiii impdll'ment tire I'ecogni%ed in expendilul'e.
1.6. Casli ut bank and in hand
C<ish and Lash equivalents include cash Éit bank and in Iiand.
1.7, Goli)g Loiicerii
Tlie fiiiiillciic l %tatenieiit.4 have been prepcired oil a goii)g coiicei'n bd%iS as Ilie dii'ecioi's belicve tli:Il lio
iiiaLei-idl iiiicei-IdinliLs exist. The dii'ectoi-% have coiisidei-ed tlie level ot tuiids held and Llie expecied leiiel
ot iiicome aiid expeiiditure tor 12 montlis from autliorising diese tiiiancial stdteiiieiit.%. Tlie budgeted
incoime and expenditure is sufficient with ihe level of reserves for the charity to bc able to continue a
going LOY)cern.
Page 10

CoininuniÉy Action for Locally Maiiagiiig Stress
(A coiiipaiiy limited by guaraiitee)
Notes to the aecouiits
ror tlie yL'ai" ended 31 DeLeiiibci' 2024
li)coine
2024
2023
RestriLted Jncoiiie
vsp
CFNI DOH
DFC - Job Stal'l
Capil&l Gi'aiils Released
Troubles Di%placemeii(
Il<iiik Foiindaiioii
DCSDC
251,738
8,-500
15,881
21,765
??.3,()CiO
49.61.f
5,002
21,765
4,440
17.5
297,884
308.357
Unrestrlcted Iiiconie
Other iiicome uni'estl-icted
70.861
58,271
70,861
Total liicoii)e
368,745
7()6,628
RestriLtL,d Funds
Fiinds receive(I whicli are eai'mai'ked by the Fiindei. foi. specific piii'poses. Such purposes al'e witliin tlie
over2&11 aini.s of the ot'ganisation.
Uiii'L¥Stricted Funds
Fuiid% whicli al'e expeiidable at the discretion of the company iii fui'tlieAuiice ot the uiiii% ot the LIiLLI'ity,
In addition tunds Inay bc held in order to tinance cupitol investinent and working capiial.
Page 11

Coiiii)iuniÉy Action for Locally Managing Stress
(A coiiipaiiy limited by guaraiitee)
Notes to tlie accounts
for tlie ycar ciided 31 Deceniber 2024
RLSOUi'Les ExpendL'd
Unrestrictod
4 uiids
Restrlcted
4 uiids
Total
2024
Tntal
21123
i ai)llgienieJit & Adniiiiistration
Wii&VC.8 and Salaries
Pension Cc)sts
Pi'ogramine expenses
Iiisuraiice
Light aiid Heat
Rent lind riile
Pi'inling, Postdge und Stutioneiy
Repairs and Maintenance
Teleplione
Suiidiy expenses
Pi'ofessioiial fees
Accouiitdllcy
Adiiiiiii4LI-dlioi) cogt%
Sub%cription
Bank ch￿geS
Loan i iilerest
Depi-eLiatioii
151,933
7,919
89,991
2,092
151,933
7,919
129,476
2,092
3,970
3,300
2,()36
2,597
4,478
7,010
173,542
39,485
119,88U
1,8L)o
829
3,()() I
2.290
4,351
270
947
1,254
2,597
376
5,981
4,102
1,029
876
13.086
3.411
4,966
190
266
5.747
18,723
1,880
190
65
5,747
12,621
7.755
201
450
5,958
?0,494
6,102
70,086
288,628
358,714
.34().1gl4
Net (outgoing)I Incoiiilng resources for the yLar
2024
2023
Net (out&yoing)l incomiiig resources is stated after chaiging:
Depi'eci<ltlOll dnd othei. aniount.4 wi'ittei) otf till)gible tixed asseis
Accouiitancy tees
21),4Y4
3,120
Page l2

Coiiiinunity Aetioi) for Locally Maiiagiiig Stress
(A coiiipaiiy liiiiited by guaraiitee)
Notes to tlie accounts
for tl)e year ended 31 Deceinber 2024
Stut'f costs
I iiiployiiiejit costs
2024
2023
WiLLies and salai'ies
Soci&il .%eciii'ity costs
151,933
7,919
173,542
159,852
173,54?
No eniployee received eniolument% of moiE thun £60,000 (2023: None)
Numbcr ot eillployees
The ivei"¢ige nionthly iiunibers of employees duriiig tlie year. C¢11culdted on the basis of fiill tinie
equiv<ileiitS, Wrfls d% follows..
2024
Nuiiibcr
2023
Nuinl)er
Avei'age nunibei. of eniployees
Tuxation
As a chai'iLy, CommuiiiLy Action for Locally Munaging Sircss is exeinpt froin Illx 011 iiicuiiie Jiid biaii)s
fall i lig withiii sectioii 505 of the Taxes Act 1988 01. s256 of the Taxution of Cliargeable Gains ALI 1992
lo tlie cxtent tliat t5iese are applied to its cli<l1'geable objecis. Accordiiigly, no lax clisll'ges have 1l1.i.%cii in
the cliurity.
Page 13

Coiiiiiiunity Actioii for Locally Maiiagiiig Stress
(A coi)Ipaiiy limited by guaraiitee)
Notes to Élle accounts
ror tlie yeai" elided 31 DLbceiiiber 2024
Tanglble Assets.
Land aiid
buildiiigs
Office
Equipiiieiit
Fiytures
aiid Fittii)g7S
Total
Cost
At l Junuary 2024
A(31 Decenibei. 2024
315,531
87,664
16,312
419,507
315,531
87,664
419,507
DeprL'ciatioii
At l Janu<ll'y 2024
Charge for tlie year
At 3 l DeLeinber 2024
24,030
12,621
85,638
2,026
8,693
4,077
118,361
18,724
36,651
87,664
12,770
1.37.085
Nct book valucs
At 31 Decenibei. 2024
278,880
3,542
282,4?2
AC 31 Decenibei. 2023
291.501
2,026
7,619
301,14C)
Debtors
2024
2023
Other debtoi's
Pi'epayiiieiils
5,262
536
3,487
48.5
5,798
3,972
Ci'Ldltoi's: oiiiouiits falli3)g diie
witliii) ojie year
2024
2023
Taxes aiid social secui'ity cieditOL
Bank loans and ovcrdratt
Defei'red incoine
Accruals
4,148
8.208
24,617
3,587
29,000
21,765
3,90U
40.560
60,275
Page 14

Coiiiiiiunily AcÉioii for Locally Maiiaging Stress
(A coiiipaiiy limited by guaraiitee)
Notes to tlie accoujits
for tlie year endcd 31 December 2024
2024
2l123
10.
l.ong-tcrin Ilabilitles
41,896
130,587
48,5C)4
.f2,352
DeteLred giaiit%
172,482
200.916
11. Security
Coniniui)iiy Aciioii foi. Locally Maiiaging Sti'e8s is subject to ilie following cll&irge;
Tlie Depultnienl foi. Comniunties have a cliarge on the property ut 8 Crawtord Square Dei'ry toi.
period ot"10 ycars from 18th March 2022.
12. Deferred Ctraiits
Coniniuiiity Action for Loecilly Manaojiig StLess i-eceived thi'ee 8f<lllts towai'd tlie pui-chase cind
i-efui'bishnieiit of d iiew building.
Gi'iint% totalled £217,647. As one ot tlie grant.¥ had a clawbcick clau%e ovei. ten yeiif4 it was judged
pi-udent to defer ilie grant ond write off one tcnth lo the SOFA each yeLir. Tlierctore only £21,765
was i-eLogynised in the SOFA in this finanLial year.
13.
Moveiiieiits In fiunds
At
At
I ,Tanuary InLoniin& Out&voing31 DeLLiiiibLir
2024 resoui'ces resources
2024
Restl'iLtLbd fuiids:
Totdl resti'icted fuiids
Uiirestricted I'unds:
Total unrestricted tunds
66,131
297,884 (288,628)
75,387
20,526
70,861
(70,086)
?1,301
Total funds
86,657 368,745 (358,714)
96,688
Purposes of Restricted Funds
Resti-icLed gi'<inis awai-ded to the cliarily is pi-ovided to covei- the core objects as expl'iiiied in dii'eclOI-S
reporl.
Page 15

Coniiiiunity Action for Locally Maiiaging Stress
(A coiiipaiiy liinited by guaraiitee)
Notes to the accounts
for tl)e yLar endcd 31 December 2024
.14.
RelatLd Purty Trunsaetions
There were i)0 related party transactioiis for the year under review.
15.
Liiiiited by Gukiruiitee
The coinpany is liiniled by guarantee and does not have a share capil&l, use of 'iii1iiied' exeiiipiii)n.
16. Post Ilalaiice Sheet evei)ts
No .4igiiiticuiit eveiits h£Lve taken pl4ice siiice the yeai. eiid tli¢it would i'esult in adjustiiieiit% 10 ?024
tinanciiil intornilltion or inclusion of il note tliereto.
Page 16